National Affairs: Marshall Overruled

When Franklin Roosevelt began to talk of collecting Federal income taxes on salaries of State & municipal officials (at the same time suggesting reciprocal tax powers for the States), he was primarily seeking new sources of Federal revenue. The way to such a source was apparently opened last year by the Supreme Court's ruling that the U. S. might tax the pay of employes of the Port of New York Authority and similar quasi-public bodies (TIME, June 13).

New York's Attorney General retaliated for the Port Authority levy by trying to collect State income tax upon the Federal salary of an attorney...

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